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Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE
Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALESmt. Tanmayee Rajkumar, Advocate. Shri Muzaffar Hussain, CIT (D.R)
O R D E R
PER SHRI PAVAN KUMAR GADALE, JM :
The Revenue has filed an appeal against the final assessment order under Section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961(the Act) in pursuance to the directions of Dispute Resolution Panel under Section 144C(5) of the Act Dt.16.10.2015.
At the time of hearing, it was brought to the knowledge of the Bench that the tax effect in the appeal is below Rs.50 lakhs, therefore covered by CBDT Circular